February 27, 2002
CLA-2-60:RR:NC:TA:352 H88255CATEGORY:CLASSIFICATIONTARIFF NO.:6005.34.0080
Ms. Colleen O’Shea-Moran
Jo-Ann Stores Inc.
5555 Darrow Road
Hudson, Ohio 44236RE: The tariff classification of 100% polyester printed warp knit fabric from Korea.
Dear Ms. O’Shea-Moran:
In your letter dated February 18, 2002 you requested a tariff classification ruling.
The submitted sample, designated as style WDALOBA Brushed Suede Cloth, is a printed warp knit fabric composed of 100% polyester. This product has been brushed lightly on one side and then printed with a geometric design. The fabric has been coated with a plastic material over the printed surface. The plastic coating forms a pattern or design of diamond shapes that creates the illusion that the material is reptilian skin. Weighing 200g/m2, this item will be imported in 150 centimeter widths.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTS, applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
Since the coating on this fabrics partially coats the fabric with plastic and since the coating creates a design, this fabric is not considered a coated fabric for the purposes of classification in heading 5903, HTS, as a coated fabric of textile.
The applicable subheading for the warp knit printed fabric will be 6005.34.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of heading 6001 to 6004, of synthetic fibers, printed, other, other. The rate of duty will be 10.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,